West Virginia Code 11-13C-1 – Short title
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This article may be cited as the "West Virginia Business Investment and Jobs Expansion Tax Credit Act."
Terms Used In West Virginia Code 11-13C-1
- business: means any activity taxable under article twelve-a or thirteen (or both) of this chapter, which is engaged in by any person in this state: Provided, That on and after July 1, 1987, the phrase "taxes imposed by article twelve-a or thirteen, (or both) of this chapter" shall mean "taxes imposed by article thirteen, thirteen-a, thirteen-b twenty-one, twenty-three and twenty-four of this chapter (or any one or combination of such articles of this chapter). See West Virginia Code 11-13C-3